https://www.taxtmi.com/caselaws?id=450268 Failure to afford a personal hearing while issuing tax assessment notices breached principles of natural justice; the statutory phrase 'or' in the provision governing hearings must be read disjunctively to permit a hearing either on request or whenever an adverse decision is contemplated, not cumulatively. Personal hearing is mandatory in administrative actions with civil consequences to ensure procedural fairness, and absence of such hearing vitiates the impugned assessment. Consequentially, the impugned assessment orders were quashed and the matter remitted for a fresh, reasoned decision after affording a personal hearing within a fixed period. en-us Wed, 21 Feb 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450268 Failure to afford a personal hearing while issuing tax assessment notices breached principles of natural justice; the statutory phrase 'or' in the provision governing hearings must be read disjunctively to permit a hearing either on request or whenever an adverse decision is contemplated, not cumulatively. Personal hearing is mandatory in administrative actions with civil consequences to ensure procedural fairness, and absence of such hearing vitiates the impugned assessment. Consequentially, the impugned assessment orders were quashed and the matter remitted for a fresh, reasoned decision after affording a personal hearing within a fixed period. Case-Laws GST Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450268